Abstract :
This research aims to examine the disclosures about the influence
sustainability report against the firm value at companies listed on the Indonesia
stock exchange in the research period 2013 and 2014 using the lag on the firm
value. The sample selection method used is the method of purposive sampling and
acquired 54 companies as research samples. And methods of data analysis using
multiple regression analysis with a level of significance of 5%. The analysis
begins with a classic assumption test.
Based on the results of the analysis show that the first hypothesis (H1)
was accepted, sustainability report dimensions of economic effect on the firm
value, the second hypothesis (H2) was rejected, sustainability report dimensions
of environmental does not have an effect on the firm value, the third hypothesis
(H3) was rejected, sustainability report dimensions of social, namely not effect on
the firm value
Keywords: Sustainability Report dimensions of economic, environmental, social, and firm value